Cooke v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

PECKHAM, District Judge.

INTRODUCTION

This is a civil tax refund suit filed by Plaintiff Brian Cooke to contest assessments made against him by the Internal Revenue Service (“IRS”). The assessments were made pursuant to 26 U.S.C. § 6672 on the theory that Cooke was a “responsible person” of South Pacific Island Airways (“SPIA”) for the last two quarters of 1986 and the first quarter of 1987 and is liable for certain unpaid payroll taxes withheld from SPIA employees and excise taxes collected from SPIA passengers during that period.

Plaintiff seeks a…